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Service Tax India: Read the latest service tax notification, challan, news & updates, circulars, act, rules, articles & forms on Taxguru.in. ST1 ST2 ST3 payment challan budget amendments, place of provision, point of taxation.

Latest Articles


No Service Tax on Legal Services by Advocate to Law Firm Bombay HC

Service Tax : The Bombay High Court ruled that legal services provided by an advocate to a partnership firm of advocates are exempt under servic...

March 7, 2026 687 Views 0 comment Print

Foreign Speaker Payments for Leadership Summit Not Event Management Service: SC

Service Tax : The Court held that booking speakers for an event does not amount to event management. Participation or facilitation alone cannot ...

January 20, 2026 471 Views 0 comment Print

Service Tax Applicable on Export Cargo Handling at Airports: SC

Service Tax : Supreme Court reaffirms Service Tax applicability on export cargo handling services by Airports Authority of India under Airport S...

November 6, 2025 561 Views 0 comment Print

Legal Services under the Service Tax Regime

Service Tax : Under India’s earlier service tax regime, legal services initially enjoyed complete exemption from taxation. This position chang...

September 14, 2025 1449 Views 0 comment Print

Affiliation Fees – No Service Tax Can Be Demanded: CESTAT Delhi

Service Tax : CESTAT rules that affiliation fees collected by universities are statutory functions, not taxable services. Service tax demand and...

August 29, 2025 957 Views 0 comment Print


Latest News


Black fungus – Evidence Based Advisory in the Time of Covid-19

Service Tax : [Screening, Diagnosis & Management of Mucormycosis (black fungus)] Mucormycosis – if uncared for – may turn fatal ...

May 17, 2021 1455 Views 0 comment Print

Service Tax Department issuing illegal SCN for FY 2014-15

Service Tax : Chartered Accountants Association, Jalandhar has made a representation to FM regarding Misuse of Official Position by making rovin...

January 5, 2021 75495 Views 15 comments Print

Director of a company arrested for evasion of Service Tax

Service Tax :  Officers of CGST Delhi North Commissionerate have arrested one Director of a Company for evasion of Service Tax. The Company had...

July 12, 2018 3069 Views 0 comment Print

ICAI Pre Budget 2018 Suggestion on Service Tax, Cenvat Credit Rules, Excise Duty, Custom Duty & CST

Service Tax : A suitable amnesty scheme must be thought of for all Central Laws and State Laws which have been merged in GST in one go to reduce...

December 28, 2017 2169 Views 0 comment Print

Summary of CAG Audit Report on Service Tax for Year ending on March 2017

Service Tax : Section 16 of CAG’s (DPC) Act, 1971 mandates CAG to audit receipts payable into consolidated fund of India and to satisfy that t...

December 21, 2017 2109 Views 0 comment Print


Latest Judiciary


Service Tax Demand Quashed as Iron Ore Excavation and Grading Held to Be Mining Service

Service Tax : CESTAT Bangalore held that excavation, extraction, grading, and sorting of iron ore are mining-related activities taxable only und...

June 2, 2026 114 Views 0 comment Print

CESTAT Sets Aside Sponsorship Service Tax Demand as Tax Was Already Paid by Service Provider

Service Tax : The Tribunal held that service tax cannot be demanded again when the service provider has already collected and deposited the tax....

June 2, 2026 90 Views 0 comment Print

Service Tax Demand Set Aside as Screening & Grading of Iron Ore was Mining Service not BAS

Service Tax : CESTAT Bangalore held that screening and grading of iron ore are mining-related activities covered under the taxable category of M...

June 2, 2026 126 Views 0 comment Print

67% Abatement Cannot Be Denied Merely Because It Was Not Claimed in ST-3 Returns: CESTAT Kolkata

Service Tax : The dispute concerned denial of 67% abatement on construction and works contract services involving supply of materials. CESTAT he...

June 1, 2026 141 Views 0 comment Print

Cenvat Credit Reversal Upheld as Trading Activity Was Not a Taxable Service: CESTAT Bangalore

Service Tax : The Tribunal held that Cenvat credit is available only in relation to taxable services and not for trading activities. The case wa...

June 1, 2026 87 Views 0 comment Print


Latest Notifications


Appointment of CAA in respect of SCNs issued to M/s Shell India Markets Pvt. Ltd.

Service Tax : Appointment of Common Adjudicating Authority in respect of SCNs issued to M/s Shell India Markets Pvt. Ltd. vide Order No. 08/202...

May 9, 2023 1974 Views 0 comment Print

Appointment of CAA in respect of SCNs issued to M/s A.K. Construction Co.

Service Tax : Appointment of Common Adjudicating Authority (CAA) in respect of SCNs issued to M/s A.K. Construction Co. vide Order No. 07 /2023-...

May 4, 2023 948 Views 0 comment Print

Appointment of CAA in respect of SCNs issued to M/s Hi-tech Equipment Services

Service Tax : Appointment of Common Adjudicating Authority (CAA) in respect of SCNs issued to M/s Hi-tech Equipment Services vide Order No. 06/2...

May 4, 2023 798 Views 0 comment Print

Appointment of CAA in respect of SCNs issued to M/s Subhash Earthmovers

Service Tax : Appointment of Common Adjudicating Authority (CAA) in respect of SCNs issued to M/s Subhash Earthmovers vide Order No. 05/2023-Ser...

May 4, 2023 855 Views 0 comment Print

Payment of Service Tax by department of Posts & Ministry of Railways by way of book adjustment

Service Tax : CBIC earlier noted that the practice of payment of Service tax by way of book adjustment adopted by the Department of Posts and th...

March 21, 2023 2136 Views 0 comment Print


Service tax not leviable on amount being reimbursed on actual basis

October 4, 2023 1761 Views 0 comment Print

CESTAT Kolkata held that reimbursement for miscellaneous activities by Clearing and Forwarding Agents from their clients being reimbursed on actual basis is not includible in value of taxable service and hence service tax not leviable.

Amount of damages received for tolerating breach of contract not leviable to service tax

October 4, 2023 876 Views 0 comment Print

CESTAT Chennai held that the amount of damages received for tolerating the breach of contract by contractors and sub-contractors is not consideration. Any amount, which is not a consideration for provision of service, cannot be subjected to service tax.

Demand of Service Tax on liquidated damages not justified: CESTAT Chennai

October 4, 2023 1113 Views 0 comment Print

CESTAT Chennai’s order in the case of Bharat Heavy Electricals Limited (BHEL) rules that liquidated damages are not liable to service tax. Explore the detailed analysis.

Service Tax to be paid on income received under business ancillary services

October 4, 2023 621 Views 0 comment Print

CESTAT Ahmedabad dismisses Natural Petrochemicals Pvt Ltd’s appeal, upholding Service Tax demand under Business Auxiliary Service and rejecting financial hardship claim.

Unsustainable Demand Under Extended Limitation Period Without Tax Evasion Intent

October 3, 2023 2355 Views 0 comment Print

CESTAT Delhi held that mere non-disclosure of the receipts in the service tax return would not mean that there was an intent to evade payment of service tax. Hence, demand invoking extended period of limitation unsustainable.

Activity not classifiable under Manpower Recruitment or Supply Agency Service when agreement is for particular job

October 3, 2023 2262 Views 0 comment Print

CESTAT Ahmedabad held that when the agreement between the service provider and recipient is for a particular job and not for supply of man power, the activity cannot be classified under ‘Man Power Recruitment or Supply Agency Service’.

Rebate Conditional on Exported Service-FIRC Correlation: CESTAT

October 3, 2023 1686 Views 0 comment Print

Discover the CESTAT Mumbai decision in the I Gate Global Solutions Ltd. case. Learn why rebate claims for exported services require a clear correlation with FIRC.

CESTAT upholds Rejection of Refund claim filed after one year from service Tax payment date 

October 3, 2023 825 Views 0 comment Print

CESTAT Mumbai upholds the rejection of a service tax refund claim by RJB Estate Pvt. Ltd. Find out why the claim was denied and the legal reasoning behind it

Tribunal Appeal Abates Upon NCLT Resolution Plan Approval: CESTAT

October 3, 2023 876 Views 0 comment Print

Learn why CESTAT Chennai ruled that appeals before the tribunal abate once the NCLT approves a Resolution Plan. Explore the case of Dhanalakshmi Paper Mills Pvt. Ltd.

Demand confirmed due to non-payment of tax without any reasonable cause

October 2, 2023 936 Views 0 comment Print

CESTAT Chennai held that non-payment of tax merely on the basis of bald statement of financial constraint without proving the same is not reasonable cause within the meaning of section 80 of the Finance Act. Accordingly, demand confirmed.

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